Analysis
HTS 4114.20.70 covers patent laminated leather; metallized leather: other under heading 4114 (chamois (including combination chamois) leather; patent leather and patent laminated…).
The general duty rate is 1.6% of the customs value, which is at the low end of the rates in chapter 41 (23rd percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $160 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 2.3% to 3.6%. Compared with 4114.20.40 (patent laminated leather; metallized leather: calf and kip), which pays 3.6%, a misclassification either way moves the duty by 2 percentage points.
The column 2 rate, for countries without normal trade relations, is 30%, 18.8 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 1.6%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4114.20.30 | Patent leather and patent laminated leather; metallized leather: patent leather | 2.3% |
| 4114.20.40 | Patent laminated leather; metallized leather: calf and kip | 3.6% |